Hu Shengxiao - The Outline of Audit Development in Ancient ChinaKayhan Orbay - Auditing, Preventing Corruption and Early Signs of Performance Evaluation in the Account Registers of Imperial Foundations in the 16th and 17th-Centuries Ottoman Empire

S3A – Accounting and Management in Religious Institutions

Barnabè Federico, Ruggiero Pasquale - Religious and Accounting Culture within a Monastic Institution in the 19th CenturyDi Pietra Roberto, Michela Magliacani - The Archbishop Seminary of Siena in the Second Half of the 17th Century: Organizational Structure and Managerial OperationsJ. Julián Hernández Borreguero - Choosing an Accounting Method in the 17th Century: The Case of the Cathedral Council of Sevilla (Spain)

Janette Rutterford - Gross or Net? The Role of Taxation in the History of Equity ValuationGary J. Previts, Sandra S. Kramer - The Krueger Tax Case: an Early 20th Century Episode of Corporate Overpayment of U.S. TaxesLynne Oats, Pauline Sadler - Accounting for the Stamp Act Crisis

S4B – Management Accounting

Trevor Boyns, Lee D. Parker - The Rise and Fall of 'Scientific Costing': in Pursuit of ProfessionalismUtz Schäffer, Christoph Binder - "Controlling" as an Academic Discipline - the Development of Management Accounting and Management Control Research in German speaking Countries between 1970 and 2003Hiroshi Okano - Historical Perspective in Target Costing: The Cultural Significance of Japanese Management Accounting

Richard C. Baker, Jeanne Lafond - The Genealogy of Auditor Liability to Third-Parties under Common LawHossein Nouri, Danielle Lombardi - Auditor Independence in the 20th Century: a Textbook PerspectiveCarlos Ramirez - Reform or Rebirth? The 1966 Companies Act and the Problem of the Modernisation of the Audit Profession in France